N.Y. RPT Law § 585
This is the official text of N.Y. RPT Law § 585, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Taxation or exemption of watershed agricultural easements
Official statutory text
§ 585. Taxation or exemption of watershed agricultural easements. 1.\nAny watershed agricultural easement acquired before January first, two\nthousand eleven shall be exempt from taxation on any assessment roll on\nwhich the land subject to the easement qualifies for and receives an\nagricultural assessment pursuant to article twenty-five-AA of the\nagriculture and markets law.\n 2. Any watershed agricultural easement that burdens land which does\nnot receive an agricultural assessment pursuant to article\ntwenty-five-AA of the agriculture and markets law or which is acquired\non or after January first, two thousand seventeen shall be subject to\ntaxation for all purposes. The taxes levied on such easement shall be\nlevied as provided in this title.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.